(1) For the purposes of this Act, the expression “supply” includes––
Scope of
supply.
(a) all forms of supply of goods or services or both such as sale, transfer, barter, exchange,
license, rental, lease or disposal made or agreed to be made for a consideration by a person in
the course or furtherance of business;
(b) import of services for a consideration whether or not in the course or furtherance of
business;
(c) the activities specified in Schedule I, made or agreed to be made without a consideration;
and
(d) the activities to be treated as supply of goods or supply of services as referred to in
Schedule II.
(2) Notwithstanding anything contained in sub-section (1),––
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(a) activities or transactions specified in Schedule III; or
(b) such activities or transactions undertaken by the Central Government, a State
Government or any local authority in which they are engaged as public authorities, as may be
notified by the Government on the recommendations of the Council,
shall be treated neither as a supply of goods nor a supply of services.
(3) Subject to the provisions of sub-sections (1) and (2), the Government may, on the
recommendations of the Council, specify, by notification, the transactions that are to be
treated as—
(a) a supply of goods and not as a supply of services; or
(b) a supply of services and not as a supply of goods
Section 7 • THE DELHI GOODS AND SERVICES TAX ACT, 2017
Section 7. Scope of supply
delhi-goods-and-services-tax-act-2017-sec-7.json
•
Section 7
{
"act_title": "THE DELHI GOODS AND SERVICES TAX ACT, 2017",
"act_slug": "delhi-goods-and-services-tax-act-2017",
"section_label": "Section",
"section": {
"number": "7",
"title": "Section 7. Scope of supply",
"chapter": null,
"content": "(1) For the purposes of this Act, the expression “supply” includes–– \n \n Scope of \nsupply. \n (a) all forms of supply of goods or services or both such as sale, transfer, barter, exchange, \nlicense, rental, lease or disposal made or agreed to be made for a consideration by a person in \nthe course or furtherance of business; \n \n \n (b) import of services for a consideration whether or not in the course or furtherance of \nbusiness; \n \n (c) the activities specified in Schedule I, made or agreed to be made without a consideration; \nand \n \n \n \n \n \n(d) the activities to be treated as supply of goods or supply of services as referred to in \nSchedule II. \n \n \n (2) Notwithstanding anything contained in sub-section (1),–– \n| Printed using casemine.com by licensee : Yadu Krishna K G\n\n \n \n (a) activities or transactions specified in Schedule III; or \n (b) such activities or transactions undertaken by the Central Government, a State \nGovernment or any local authority in which they are engaged as public authorities, as may be \nnotified by the Government on the recommendations of the Council, \n \n \n shall be treated neither as a supply of goods nor a supply of services. \n \n \n (3) Subject to the provisions of sub-sections (1) and (2), the Government may, on the \nrecommendations of the Council, specify, by notification, the transactions that are to be \ntreated as— \n \n \n (a) a supply of goods and not as a supply of services; or \n \n \n (b) a supply of services and not as a supply of goods",
"footnote": "",
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"sort_order": 100
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